Which of the Following Is Not an Advantage of Activity-Based

Multiple Choice

Which of the following is not an advantage of activity-based costing over traditional volume-based costing systems?

A) ABC may lead to cost control improvement as managers are charged for using activities.
B) ABC is less likely than a traditional system to undercost complex, low-volume products.
C) ABC is less costly to implement than traditional systems.
D) ABC allows managers to get an understanding of the cost of their respective department's activities.